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GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2025

Goodwill and Intangible Assets Disclosure [Abstract]

SCHEDULE OF INTANGIBLE ASSETS

Intangible assets consisted of the following as of September 30, 2025 and December 31, 2024:

 SCHEDULE OF INTANGIBLE ASSETS

		September 30, 2025
		Gross value				Accumulated amortization				Accumulated impairment				Net carrying value
Amortized intangible assets:
Patents and trademarks (video solutions segment)		$	224,851			$	172,872			$	—			$	51,979
Sponsorship agreement network (entertainment segment)			5,600,000				4,573,333				—				1,026,667
SEO content (entertainment segment)			600,000				600,000				—				0
Personal seat licenses (entertainment segment)			117,339				15,971				—				101,367
Website enhancements (entertainment segment)			48,572				18,808				—				29,765
Client agreements (revenue cycle management segments)			999,034				401,599				—				597,435
			7,589,796				5,782,583				—				1,807,213
Indefinite life intangible assets:
Goodwill (Entertainment segment)			6,112,507				—				307,000				5,805,507
Goodwill (Revenue cycle management segment)			5,480,966				—				4,322,000				1,158,966
Trade name and trademarks (entertainment segment)			900,000				—				201,000				699,000
Patents and trademarks pending (video solutions segment)			144,710				—				—				144,710
Total		$	20,227,979			$	5,782,583			$	4,830,000			$	9,615,396

		December 31, 2024
		Gross value				Accumulated amortization				Accumulated impairment				Net carrying value
Amortized intangible assets:
Patents and trademarks (video solutions segment)		$	483,521			$	377,459			$	—			$	106,062
Sponsorship agreement network (entertainment segment)			5,600,000				3,733,333				—				1,866,667
SEO content (entertainment segment)			600,000				500,000				—				100,000
Personal seat licenses (entertainment segment)			117,339				13,037				—				104,302
Software			23,653				—				—				23,653
Website enhancements (entertainment segment)			35,900				9,833				—				26,067
Client agreements (revenue cycle management segments)			999,034				326,671				—				672,363
			7,859,447				4,960,333				—				2,899,114
Indefinite life intangible assets:
Goodwill (Entertainment segment)			6,112,507				—				307,000				5,805,507
Goodwill (Revenue cycle management segment)			5,480,966				—				4,322,000				1,158,966
Trade name and trademarks (entertainment segment)			900,000				—				201,000				699,000
Patents and trademarks pending (video solutions segment)			91,738				—				—				91,738
Total		$	20,444,658			$	4,960,333			$	4,830,000			$	10,654,325

SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE

SCHEDULE OF INTANGIBLE ASSETS USEFUL LIFE

Intangible Asset Useful Life
Patents and trademarks (video solutions segment)		$	3 years
Sponsorship agreement network (entertainment segment)			5 years
SEO content (entertainment segment)			4 years
Personal seat licenses (entertainment segment)			30 years
Software			3 years
Website enhancements (entertainment segment)			3 years
Client agreements (revenue cycle management segments)			10 years

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

 SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

Year ending December 31:
2025 (October 1, 2025 to December 31, 2025)		$	325,007
2026			898,201
2027			112,449
2028			110,151
2029			103,815
2030 and thereafter			257,590
Total		$	1,807,213

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- References

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- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

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- Definition

Tabular disclosure of goodwill and intangible assets, which may be broken down by segment or major class.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-30/tableOfContent

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/350-20/tableOfContent

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- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 40
-SubTopic 30
-Topic 350
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 350
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482665/350-30-50-2

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